SITA RAM Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 15.03.1996 relating to the assessment year 1991-92 under the U.P. Trade Tax Act, by which Tribunal has confirmed the penalty levied under Section 15-A (1) (o) of the Act.

(2.) Applicant is registered dealer under the U.P. Trade Tax Act and under Central Sales Tax Act and was involved in the business of purchase and sales of kirana goods, chemical, camphor etc. Applicant had purchased 31 bags sodium accetate each bag containing 50 kg. weight against bill No. 1957 dated 31.01.1992 from M/s Ganga Chemicals and 31 bags camphor consisting 15 bags of 60 kg. and 16 bags of 50 kg. against bill No. 806 dated 01.01.1992 from M/s Gopesh Enterprises, Katra Tobacco khari Bavali, Delhi For the import of the aforesaid goods, applicant had issued one Form-31 No. 149702 to M/s Ganga Chemicals, Dau Bazar, Cloth Market, Delhi and Form-31 No. 149703 to M/s Gopal Enterprises. Both the aforesaid goods have been booked with the transport company namely, M/s Bhagwati Transport, New Delhi for the transportation to Kanpur. In respect of camphor builty No. 168079 dated 03.01.1992 and in respect of sodium accetate builty No. 1680100 dated 03.01.1992 were prepared. It appears that inadvertently by mistake of the clerk, the papers relating to the sodium accetate were given to the driver of the truck in which camphor was loaded. When the vehicle reach at the check post, driver of the vehicle got Form-35 filled on the basis of the papers available with him, which were relating to the sodium accetate and submitted before the check post officer on 04.01.1992. On verification, it was found that the goods loaded was camphor while the documents namely, bill, builty. Form-31 and Form-35 were relating to sodium accetate and accordingly goods were seized. Goods were subsequently, released on furnishing of security in the form of bank guarantee. In pursuance of the seizure order, penalty proceeding was initiated under Section 15-A (1)(o) of the Act. Applicant filed reply, which was not accepted and a sum of Rs. 49,725/- was levied towards penalty. Penalty order was confirmed in first appeal. Tribunal allowed the appeal in part and reduced the penalty to the amount of tax on the value of the goods, estimated at Rs. 2,21,000/-.

(3.) Heard learned counsel for the parties.